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Retrospective Application of Amended Rule 11UA for Share Valuation Disallowed under Section 56(2)(vii)(c); Additions Set Aside
Kanchan Markhedkar Vs ACIT
(2026) TaxCorp(LJ) 38180 (ITAT-MUMBAI)
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Mumbai ITAT Orders Fresh Examination on Taxability of Software Sales by McAfee Singapore, Stresses No Royalty Without Copyright Transfer
McAfee Singapore Pte. Ltd Vs Dy. CIT
(2026) TaxCorp(LJ) 38179 (ITAT-MUMBAI)
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Chennai ITAT Quashes Fresh Addition by AO Exceeding Tribunal’s Remand Scope; Restricts AO to Tribunal’s Directions Only
Kaipathur Venkatakrishnan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38178 (ITAT-CHENNAI)
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Madras High Court Upholds Section 69 Addition for Unexplained Investment Due to Lack of Registered Title; Dismisses Writ Challenging Assessment and Penalty Orders
Seyadu Beedi Company Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38177 (HC-MADRAS) · Section 69
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Addition Under Section 69C Restricted to Profit Element Where Purchases Substantiated by Documentary Evidence
Marvell Nutex Pvt Ltd Vs ITO
(2026) TaxCorp(LJ) 38176 (ITAT-MUMBAI)
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Delhi ITAT Affirms Allowability of Bad Debt Write-Off as Business Expenditure under Section 36(1)(vii) Despite Subsequent Recovery; Remands Matter for Proper Computation
Aamby Valley Ltd Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38175 (ITAT-DELHI)
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Delhi ITAT Rules in Favour of Bullion Trader: Addition under Section 69A for Demonetization-era Cash Deposits Set Aside Owing to Satisfactory Business Documentation
Rakesh Kumar Vs ITO
(2026) TaxCorp(LJ) 38174 (ITAT-DELHI)
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Delhi ITAT Invalidates Addition for Alleged Unexplained Cash Payments; Presumption Under Section 132(4A) Not Attracted Without Cross-Examination and Corroborative Evidence
Jagdeep Singh Gill Vs DCIT, ACIT
(2026) TaxCorp(LJ) 38173 (ITAT-DELHI)
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Bangalore ITAT Upholds Strict Compliance: Late Return Bars Section 80P Deduction to Cooperative Society
Adat Farmers Service Co-operative Bank Ltd Vs ITO
(2026) TaxCorp(LJ) 38172 (ITAT-BANGALORE)
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Madras High Court Rules Vedanta’s Remittance to Non-Resident Parent Taxable, Disallows ‘Reimbursement’ Claim Due to Lack of Expense Break-up
Vedanta Limited, (Successor in Interest to Cairn India Limited) Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38171 (HC-MADRAS)
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Delhi ITAT Upholds Addition of Rs. 1.34 Crore as Unexplained Cash Deposits During Demonetization: Assessee’s Failure to Substantiate Sales Proved Fatal
Garima Leather Exports Vs Income Tax Officer
(2026) TaxCorp(LJ) 38170 (ITAT-DELHI) · Section 69A
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Delhi ITAT Cancels Time-Barred BMA Assessment as TOLA Extension Held Inapplicable; Order Passed Beyond Statutory Limitation
Bindu Todi Vs DDIT(Inv) 1
(2026) TaxCorp(LJ) 38169 (ITAT-DELHI) · Section 10(3)
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Mumbai ITAT Affirms: Fair Market Value of Surrendered Tenancy Rights Constitutes Cost of Acquisition for Redevelopment Flats
Sarjit Ghanshyam Desai Vs Income Tax Officer,
(2026) TaxCorp(LJ) 38168 (ITAT-MUMBAI)
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Delhi ITAT Holds Section 56(2)(viib) Inapplicable to Oyo Hotels—Share Issuance to Existing Shareholders with RBI-Valued Pricing Not Taxable as Unaccounted Money
OYO Hotels And Homes Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38167 (ITAT-DELHI)
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Chennai ITAT Confirms PCIT’s Revisional Powers under Section 263 in Shriram Finance Excess Deduction Case: Failure to Examine Deduction u/s 36(1)(vii) Held Prejudicial to Revenue
Shriram Finance Ltd., [Formerly known as Shriram Transport Finance Company Limited] Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 38166 (ITAT-CHENNAI) · Section 263
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Raipur ITAT Denies Section 10(23C)(iiiab) Exemption to Assessee for Not Meeting ‘Wholly or Substantially Financed’ Criterion as per Rule 2BBB
Hidayatullah National Law University HNLU Campus Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38165 (ITAT-RAIPUR) · Section 10(23C)(iiiab)
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Mumbai ITAT Upholds Assessee’s Right to Foreign Tax Credit for French Rental Income, Rejects Procedural Barriers
Jean Christophe Pierre Andre Letellier Vs Assessing Officer, Nationale Assessment Centre
(2026) TaxCorp(LJ) 38164 (ITAT-MUMBAI)
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Delhi ITAT Rules GST/Excise Subsidy under J&K Industrial Policy as Capital Receipt, Not Taxable for AY 2020-21
Jakson Limited Vs Joint Commissioner of Income Tax
(2026) TaxCorp(LJ) 38163 (ITAT-DELHI)
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Mumbai ITAT Upholds Denial of Regularization of Provisional Registration to Trust for Absence of Irrevocability and Dissolution Clause; Misrepresentation in Form 10AB Treated as Specified Violation under Section 12AB(4)
Ramanlal Shah (Pradipkumar & CO.) Religious Trust Vs CIT
(2026) TaxCorp(LJ) 38162 (ITAT-MUMBAI) · Section 12AB(4)
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Mumbai ITAT Quashes Addition for Alleged On-Money Payment in Flat Purchase: Orders De Novo Assessment for Denial of Cross-Examination and Lack of Corroborative Evidence
Mayuri Hitendra Shah Vs Assessing Officer, Income Tax Office
(2026) TaxCorp(LJ) 38161 (ITAT-MUMBAI)
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